I have got an issue here.
Are we allowed to create multiple incidents for 1 issue to account for work done by resolver groups?

I. E
Susan is unable to login to pc.

The desktop team checks and says it's not the desktop and wants a case created for them to account for their work done.
The backend ad team checks and says it's account issue and unlocks the account and wants aother case to account for their work done.

Ideally, we would just reassign the case.
Is creating multiple cases for 1 incident allowed?
Are there any guidelines or rules in the books that advise against that?

I am not sure what software you are using, but in our org we are using ServiceNow and we are able to create an incident TASK which is assigned to the group doing the work. I think there really should only be 1 incident record per issue/user. Creating multiple incidents for one user and one issue sounds like a bad idea. It's going to make it look like you have twice as many problems as you actually have!

When multiple teams are required to work on an issue, it works best to break down the activities to tasks within the same incident and assign them to the relevant team. Tasks are sub-activities that are performed within an incident with all the details recorded, to ensure easy and quick closure of incidents